Federal Reporting

1
Federal Reporting

• Presented By
• Department of Financial Services
• Bureau of Accounting
• Finance, Leasing Federal Reporting Section

2
SEFA
3
Overview

• Schedule of Expenditures of Federal Awards (SEFA)
• Background/Authority
• DFS Preparation
• American Recovery and Reinvestment Act (ARRA)
• Website
• SEFA Documents
• Form Instructions
• Checklist
• Reconciliation
• Submissions Revisions
• Audit Adjustments
• FLAIR CFDA No.s
• Federal Audit Letters

4
Background/Authority

• Pursuant to Section 215.97, Florida Statutes, the
  Florida Single Audit Act, DFS shall record
  Federal financial assistance expenditures
• Federal financial assistance means financial
  assistance from federal sources passed through
  the state and provided to non-state organizations
  to carry out a federal program
• Federal financial assistance includes all types
  of federal assistance as defined in the U.S.
  Office of Management and Budget (OMB) Circular
  A-133
• http//www.whitehouse.gov/omb/circulars/index.html
  

5
DFS Process

• Electronically submit to DFS by September 11,
  2009
• DFS reviews and prepares the statewide SEFA and
  notes
• Audited by Auditor General and then submitted to
  Federal Audit Clearinghouse

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American Recovery and Reinvestment Act (ARRA)

• Agencies must maintain records that identify the
  source and application of Recovery Act funds.
• Agencies must separately identify the
  expenditures of Federal Awards under the Recovery
  Act on the SEFA.

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American Recovery and Reinvestment Act (ARRA)

• Agencies must separately identify to each
  sub-recipient the Federal award number, CFDA
  number and amount of Recovery Act funds.
• Agencies must require their sub-recipients to
  specifically identify Recovery Act funding and
  follow similar requirements as the recipient
  (Agency) in reporting ARRA funds on their SEFA.
• For more information on ARRA please visit
• http//flarecovery.com/

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Documents on the Web

• Form
• Form Instructions
• SEFA Checklist
• Reconciliation Template
• All found at our website
• http//www.fldfs.com/aadir/statewide_financial_rep
  orting/financing.htm

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Form Instructions

• Features
• Populated Cells
• Data Validation
• Input Prompts
• Highlighted Required Columns
• SEFA Form
• SEFA Form Instructions

• Electronically Submit
• With
• SEFA Checklist
• No Subtotals
• No Blank Rows
• fedreporting_at_myfloridacfo.com

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SEFA Data Columns

• 1. OLO. Required Column
• 6-digit Entity Operating Level Organization

640000
430000
110000
492000
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SEFA Data Columns

• 2. FEIN. Required Column
• Federal Employer Identification Number (FEIN)
• No dashes or spaces
• Only the 9-digit number

123456789
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SEFA Data Columns

• 3. DUNS. Required Column
• Dun and Bradstreet Data Universal Number System
  (DUNS)
• No dashes or spaces
• Only the 9-digit number

987654321
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SEFA Data Columns

• 4. CFDA No. Required Column
• Provide the CFDA No. assigned to the Federal
  Program
• All awards must be itemized out and reported
  at the grant level
• For a complete list of CFDA Programs please
  visit
• https//cfda.symplicity.com/

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SEFA Data Columns

• 5. ARRA
  
• Check Yes if expenditures are American
  Recovery and Reinvestment Act (ARRA) awards
• Please select No if N/A.
• No blank cells.

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SEFA Data Columns

• 6. Federal Awarding Agency
• Populated Column
• Directly Funds Federal Program

• 7. CFDA Program Title
• Populated Column
• Program in which expenditures are reported

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SEFA Data Columns

• 8. Research Development
• Not applicable to State agencies and community
  colleges
• Please list No if N/A. No blank cells
• 9. Source of Funding. Required Column
• D - Directly from Federal agency
• I - Indirect awards (pass-through) from
  non-state entities
• T Agency to agency transfers
• S All transfers involving universities and
  community colleges

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SEFA Data Columns

• 10. Pass-Through Grantor or State Entity Name.
• Required Column for Sources of Funding I, T and
  S.
• Provide name of organization from which awards
  are received.
• Proper format, No Abbreviations

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SEFA Data Columns

• 11. Award Number
• Required for Indirect Grants, CFDA No. XX.999
  and ARRA awards.
• For Indirect Grants the number can be a
  grant/contract number.
• For CFDA XX.999 the number can be an agency
  identifier or a tracking number within the
  agency.
• For ARRA awards the number must be the number
  provided to the recipient upon receiving the ARRA
  funding.

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SEFA Data Columns

• 12. Total Expenditures. Required Column
• As defined in OMB Circular A-133, Section .205
• No negative expenditures should be recorded.
• Include
• Current year expenditures only
• Noncash assistance
• Federal loan and loan guarantees

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SEFA Data Columns

• 13. Subgranted to State of Florida Entities
• Amount provided to other State of Florida entities

• 14. Subgranted to Non-State of Florida Entities
• Amount provided to other Non-State of Florida
  entities

Provide amounts pursuant to a subrecipient
relationship only, no vendor relationship OMB
Circular A-133, Section .210 for relationship
determinations
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Noncash Columns

• 1. CFDA No. Required Column
• Catalog of Federal Domestic Assistance Number
  (CFDA No.)

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Noncash Columns

• 2. Federal Awarding Agency
• Populated Column
• Directly Funds Federal Program

• 3. CFDA Program Title
• Populated Column
• Program in which expenditures are reported

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Noncash Columns

• 4. Total Noncash Benefits
• Required Column
• Portion of expenditures in form of noncash
  assistance

• 5. Total Program Expenditures
• Required Column
• Total amount of expenditures reported under
  federal program

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Loan Tab

• Only applies to Universities and Community
  Colleges
• Applicable if University/Community College
  participated in any Federal Loan programs.
• Report both current year disbursements and value
  of loans outstanding.

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Lender Tab

• Only applies to Universities
• Applicable if State University qualified as a
  lender for a Loan program.
• SU must designate if expenditures were current
  year disbursements or value of loans outstanding.

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OMB Circular A-133

• Please read Part 4 (Department of Education) of
  the Compliance Supplement for details on Guaranty
  Agencies and Lenders.
• Part 5 (Clusters of Programs) provides further
  information regarding Student Financial
  Assistance Programs.
• Below is the link to obtain the Circular A-133
  Compliance Supplement located on OMBs website
  http//www.whitehouse.gov/omb/circulars/index.html

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SEFA Checklist

• Instrument to ensure and promote accuracy,
  accountability, compliance and transparency
• 19 on the Statewide Financial Statement
  Compliance Checklist

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SEFA Checklist

• Electronically Submit (with SEFA Form) to
• fedreporting_at_myfloridacfo.com
• Checklist 4 Parts
• Electronic Signature Preparer
• SEFA Checklist

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Reconciliation

• A reconciliation must be prepared between the
  federal expenditures reported and your basic
  financial statements prior to SEFA submission
• Reconciliation Template

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Submissions Revisions

• Submit electronically by September 11, 2009, to
• fedreporting_at_myfloridacfo.com
• Any revisions after due date must be in the form
  of an audit adjustment and should be submitted by
  your field auditor
• Audit Adjustment Form

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FLAIR CFDA No.s

• Must submit agency request form to the Executive
  Office of the Governor, Office of Policy and
  Budget, Budget Management Policy Unit
• CFDA Request Form Instructions
• http//www.flgov.com/docs/cfda_form.doc

32
Federal Audit Letters

• Federal cognizant agencies send resolution
  letters to DFS requesting further responses
• DFS electronically sends letter to the A-133
  contact of the agency of interest

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Federal Audit Letters

• A response is due within the time frame allotted
  by the Federal cognizant agency
• Respond directly to the Federal cognizant agency
  and copy DFS
• fedreporting_at_myfloridacfo.com

34
SEFA Contacts

• Mike Rutherford
• Financial Administrator
• [phone]
• Mike.Rutherford_at_myfloridacfo.com
• Dara Stanfill
• Professional Accountant Supervisor
• [phone]
• Dara.Stanfill_at_myfloridacfo.com
• David James
• Professional Accountant Specialist
• [phone]
• David.James_at_myfloridacfo.com

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Questions Comments
36
SWCAP
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Overview

• Statewide Cost Allocation Plan (SWCAP)
• SWCAP Components
• Plan Submission Approval
• Use of SWCAP Information
• Monitoring Deposits

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Authority

• Section 215.195, Florida Statutes, Agency
  deposits related to the Statewide Cost Allocation
  Plan
• Section 215.195(1), F.S. Application for
  allocable Statewide overhead.
• Section 215.195(2), F.S. Deposit of overhead in
  the General Revenue Fund.
• U.S. Office of Management and Budget (OMB)
  Circular A-87 is now codified 2 CFR Part 225

39
Process

• The SWCAP is submitted by the State to the
  Federal cognizant agency U. S. Department of
  Health and Human Services (HHS) for approval of
  the States central service cost allocation plan
• SWCAP implementing instructions are provided in
  the HHS Guide section C-10

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Process

• Agencies utilize approved SWCAP data for the
  Indirect Cost Rate Proposals
• By using approved federal cost data, agencies are
  able to seek reimbursement from the federal
  government for state central service costs in
  addition to the other indirect costs incurred by
  the agency

41
Process

• Each agency is required to transfer recovered
  costs to General Revenue, unallocated

42
Components

• Section I - Supporting Work Papers for Central
  Service Costs
• Section I costs are paid from General Revenue or
  specific trust funds
• Example Audit Services

43
Components

• Section II Supporting Documentation Billed
  Services
• Section II costs are paid by user agencies
  through direct billing
• Example Division of State Group Insurance and
  Retirement

44
Section I Central Service Costs

• The States central service costs are accumulated
  (Cost Pool) by the agencies providing the
  services
• The accumulated service costs are allocated to
  the benefiting agencies based on various
  allocation methods

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Current Cost Pools for Section I

• Equipment Use Allowance
• Auditor General Audit Costs
• OPPAGA Audit Costs
• DFS Administration
• DFS Information Systems
• DFS Accounting and Auditing
• DFS Payroll

46
Current Cost Pools for Section I

• DMS Public Employee Relations (PERC)
• Secretary of State Administration Library and
  Information Services
• DMS Workforce Program (People First)
• DMS Tech Program Communications

47
Section II Billed Services

• Section II includes Billed Services of the State.
• One agency provides a given service and directly
  bills the benefiting agency.
• Direct Billed Services are identified in the plan
  to allow HHS oversight of the revenue activity in
  each fund.

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Current Billed Services

• Personnel System Trust Fund
• Administrative Hearings
• Purchasing Contracts and Grants Trust Fund
• Working Capital Trust Fund - Management
  Information Center
• Working Capital Trust Fund - Communications

49
Current Billed Services

• Supervision and Facilities Pool Clearing Trust
  Fund
• Library and Information Services Trust Fund
• Legal Services Trust Fund
• Risk Management Self-Insurance Program
• Retirement Services
• State Group Insurance

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Plan Submission and Approval

• DFS contracts with a consultant under a state
  term contract through a Request for Quote to
  support the SWCAP process
• DFS requests, compiles and reviews central
  service cost data received from agencies
• The agency information is provided to the
  consultant for the preparation and completion of
  the SWCAP document

51
Plan Submission and Approval

• The consultant provides drafts of the SWCAP for
  DFS to review and recommend changes
• The SWCAP final document is submitted to the
  States cognizant agency HHS
• HHS reviews the document and negotiates any
  concerns

52
Plan Submission and Approval

• HHS returns a cost allocation agreement approving
  the States Statewide Central Services Cost
  Allocations for each fiscal year
• The final approved SWCAP is distributed to
  agencies. The agencies can include their
  respective share of the costs in their indirect
  cost rate proposals

53
Use of SWCAP Information

• Agencies utilize approved SWCAP data for the
  Indirect Cost Rate Proposals
• By using approved federal cost data, agencies are
  able to seek reimbursement from the federal
  government for state central service costs in
  addition to the other indirect costs incurred by
  the agency

54
Use of SWCAP Information

• During fiscal year 2009 the following agencies
  have made deposits of over 7 Million
• Agriculture Children Families
• Community Affairs Corrections
• Education Elder Affairs
• Environmental Protection Fish and Wildlife
• Health Health Care Administration
• Juvenile Justice Law Enforcement
• Legal Affairs Persons with
  Disabilities
• Revenue School for the Deaf the Blind
• Transportation Workforce Innovation

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Submission of SWCAP Deposits to DFS
Agencies should submit their deposits to General
Revenue

• Object Code 8100XX
• Category Code 180200

• Benefiting Object Code 015XXX
• Benefiting Category Code 001517

These transactions will create a JT 2
(Disbursement to Revenue)
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Submission of SWCAP Deposits to DFS

• Deposits must be submitted on a quarterly basis
  (Agency Addressed Memorandum 12, 2007-2008 )
• Agencies must maintain supporting documentation
  used to calculate the SWCAP deposits

57
SWCAP Deposits Monitoring

• Agencies receiving federal grants and contracts
  must submit a copy of their most recent approved
  indirect cost plan (electronic copy if possible)
  to DFS
• The plan should identify the SWCAP percentage and
  how it was calculated
• DFS will monitor agency SWCAP deposits to ensure
  and promote compliance

58
SWCAP Deposits Monitoring

• Agencies will provide the supporting
  documentation for the reviewed deposits
• Agencies that are not compliant will either
  justify or submit additional deposits
• Each agency that receives federal funds and has
  an approved indirect cost plan will have at least
  one SWCAP deposit reviewed within a quarterly
  period

59
SWCAP Deposits Monitoring

• Additional information and deposits will be
  requested of agencies that are not compliant with
  the SWCAP deposit procedures

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SWCAP Contacts

• Mike Rutherford
• Financial Administrator
• [phone]
• Mike.Rutherford_at_myfloridacfo.com
• Dara Stanfill
• Professional Accountant Supervisor
• [phone]
• Dara.Stanfill_at_myfloridacfo.com
• Steve Wilson, CPA
• Professional Accountant Specialist
• [phone]
• Steve.Wilson_at_myfloridacfo.com

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Questions Comments